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Guidance on the reverse charge procedure which is a measure designed to counter criminal attacks on the UK VAT
Check the availability and any issues affecting the approval and set up of your agent services account if you are not based in the UK.
Find the location codes which can be used in Data Element 5/23 to identify the border inspection posts (BIPs) where goods are available for examination (Appendix 16G).
Use this booklet to manually calculate contributions for employees who must pay National Insurance for current and previous tax years.
Find out about tax credits, who is eligible and how to claim.
This factsheet explains why HMRC visits a premises to inspect excise goods and any items linked to those goods or relevant services.
Find codes for the delivery terms for each mode of transport to be used in Data Element 4/1 (Appendix 7).
Use this guide if you’re having problems running Basic PAYE Tools on a Linux operating system and need help to install the files.
Get help if you’re a tax agent or adviser who has clients with directors' loan accounts to declare on Company Tax Returns.
Find out what relief is available when transferring your business and assets in exchange for shares.
Guidance on helping you prepare for the 2 new taxes introduced in the UK as part of the international response to the challenges of digitalisation.
This newsletter published by HMRC in June 2025 is to update stakeholders on the latest news about the public service pensions remedy.
Read the protocols for using Dropbox to send HMRC information
Check the availability and any issues affecting the VAT payment plan service.
Find out what investments qualify for a cash ISA, and the rules on connected accounts.
Find out how subcontractors who operate under the Construction Industry Scheme can nominate someone else to receive payments.
How pension contributions are treated for members who have been rolled back from the Chapter 1 new scheme to the legacy scheme, and member’s choice of benefits in Chapter 1 and 2 schemes following the public service pensions…
Find out about tax on dividend income, selling or disposing of shares and ways you can report your dividends and capital gains.
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
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